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ABOUT US

In 2003, when our tax practice started to operate, I had no doubt, that it was a right decision. What we have achieved, however, would not be possible without our experience and dedication to client service. We provide services to a large number of clients – from sole-traders, artists, small partnerships to big companies employing hundreds of people, being leaders in their sectors. Day-to-day cooperation with a range of specialists (legal counselors, attorneys and auditors) helps us to deliver solutions going beyond taxation issues. We co-operate with foreign partners (among others, in Germany, Austria, Slovakia and Hungary). The aim of our work is not only to ensure a thorough approach, but also to provide cost-effective services. We provide services in Polish, English, German and Russian.

Jacek Pukaluk Tax Advisor

Jacek Pukaluk – chartered tax advisor (registered under No. 09964), graduated from the Warsaw School of Economics (Szkoła Główna Handlowa), ACCA qualified. Before establishing its own tax practice, over several years worked for big four companies.Trainer specializing in the tax-related areas (including VAT and international taxation). His text are published in the leading professional media Wiedza i Praktyka, C.H. Beck)

AKTUALNOŚCi

The undistributed profits are subject to income tax (at the rate of 19%), if the non-transparent company (e.g. a limited liability company) is transformed to a partnership (which is tax transparent). As from 1.1.2015 this concerns also the profits, which[...]

According to the recently passed amendment to the CIT Act (which is to come into force as from 1.1.2015), the rules with regard to non-cash dividend will be changed.
As from January 2015, the non-cash dividend will be deemed[...]

According to the recently passed amendment to the CIT Act (which is to come into force as from 1.1.2015), the rules with regard to thin capitalization will be extensively modified.
These changes would affect the limit of the[...]

According to the recently passed amendment to the CIT Act (which is to come into force as from 1.1.2015), the income generated by the Controlled Foreign Corporations (CFC) is to be treated as taxable on the part of their Polish[...]

As from 1.4.2014 the main criterium for deduction of input VAT is the extent, to which the vehicle is used for business purposes. Accordingly, also the passenger cars may entitle the VAT-payers to deduct the input VAT in full, if[...]

The Supreme Administrative Court has confirmed (in the resolution of 24.06.2013, I FPS 1/13), that only the municipalities can be the taxable persons. The budget entities (established by the municipalities) are not the VAT-payers.[...]

According the the recently published draft amendments (CIT regulations) the handing over of the non-financial assets (ex. the immovable property), being a part of the share cancellation process, is to be treated as taxable.
As far as 2012 is concerned, the[...]